As per the Goods and Services (GST) department, an advisory has been released regarding the extension of due date for furnishing form GSTR 1 for certain states of Tamil Nadu. This advisory was issued dated Wednesday, 14th December,2022.
The Government vide Notification No.25/2022- Central Tax dated 13th December, 2022 has extended the due date for furnishing of Form GSTR-1 for registered persons whose principal place of business is in the districts of:-
- Chennai
- Tiruvallur
- Chengalpattu
- Kancheepuram
- Tiruvannamalai
- Ranipet
- Vellore
- Villupuram
- Cuddalore
- Thiruvarur
- Nagapattinam
- Mayiladuthurai
- Thanjavur
Thus, for above districts of Tamil Nadu mentioned, the due date of filing GSTR 1 is extended from 11th December to 13th December. Since, the Notification for the extension has been issued yesterday after the expiry of normal period of filing, i.e., 11th of December, 2022, the credit of invoices covered in the returns pertaining to GSTINs of aforesaid districts, filed during 12th to 13th December, 2022 will not be populated in GSTR-2B generated for December, 2022. Thus, the taxpayers are advised to take the Input Tax Credit (ITC) in respect of suppliers of the aforesaid districts on the basis of GSTR-2A.
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This was a short update released by the GST Department on 14th December 2022. Stay tuned to know more of the update released by the official department of GST.
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